2003 (12) TMI 476

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..... der per : G.A. Brahma Deva, Member (J)]. -  This appeal arises out of and is directed against the Order-in-Appeal No. 71/99-Cus., dated 29-4-1999, passed by the Commissioner of Customs and Central Excise (Appeals), Bangalore. 2. The appellants, M/s. BILT Chemicals Ltd., imported high power Diesel Generating Set. The dispute is in respect of additional charges later paid by the appellan .....

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..... appellants submitted that the issue involved herein has been covered by a series of decisions including the following - (a)        Scan Electronics v. Collector - 1988 (35) E.L.T. 690 (T) (b)        Tata Iron & Steel Co. Ltd. v. Commissioner - 1999 (109) E.L.T. 263 (T) (c)        Manchanda M .....

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..... by the Apex Court by dismissing the appeal, as per the Court Room Highlights reported in 1989 (41) E.L.T. A33-34. Further, he said, following the aforesaid decision, the Tribunal has taken the view in the case of Manchanda Mills (P) Ltd. (supra) that Installation and Training charges - optional and charged separately, not to be included in assessable value of the goods. 4. Smt. Radha Arun, S .....

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..... uded in determining the assessable value. He said that Valuation Rules are to be read in sequence and accordingly, Rule 4 overrides the Rule 9 of the Valuation Rules. He also submitted that it is not a case that the party has paid the amount in lump sum and daily expenses were given to the technical staff as can be seen from the respective invoices. 6. We have carefully considered the matter .....

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